Companies Act 2014 section 652

Enforcement of duty of liquidator to make returns

Section 652 provides a mechanism for the court to compel a liquidator who has failed to file required returns, accounts, documents or notices to make good that default, and sets out who may apply to the court for such an order.

• Where a liquidator fails to file, deliver or make any legally required return, account, document or notice, and does not remedy the default within 14 days (or a longer specified period) after being served with a notice to do so, the court may intervene.
• The court may, on application, order the liquidator to make good the default within a specified time frame.
• An application to the court may be made by any contributory or creditor of the company, the Corporate Enforcement Authority or the Registrar.
• The court order may require the liquidator to bear all costs of and incidental to the application, and this section does not affect any other penalties imposed on liquidators by law for such defaults.